{"id":4476,"date":"2026-06-25T11:22:58","date_gmt":"2026-06-25T04:22:58","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4476"},"modified":"2026-06-25T11:22:58","modified_gmt":"2026-06-25T04:22:58","slug":"diem-moi-cac-giao-dich-lien-ket-2026","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-cac-giao-dich-lien-ket-2026\/","title":{"rendered":"\u0110i\u1ec3m m\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft 2026 d\u1ef1 th\u1ea3o thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m m\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft 2026 \u0111ang tr\u1edf th\u00e0nh v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p FDI v\u00e0 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft \u0111\u1eb7c bi\u1ec7t quan t\u00e2m khi quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi d\u1ef1 ki\u1ebfn \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng. Nh\u1eefng thay \u0111\u1ed5i v\u1ec1 x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh gi\u00e1, y\u00eau c\u1ea7u k\u00ea khai v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd c\u1eadp nh\u1eadt c\u00e1c \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng, gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t giao d\u1ecbch, ki\u1ec3m so\u00e1t r\u1ee7i ro chuy\u1ec3n gi\u00e1 v\u00e0 chu\u1ea9n b\u1ecb ph\u01b0\u01a1ng \u00e1n tu\u00e2n th\u1ee7 ph\u00f9 h\u1ee3p tr\u01b0\u1edbc khi quy \u0111\u1ecbnh m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-cac-giao-dich-lien-ket-2026\/#Diem_moi_cac_giao_dich_lien_ket_2026_theo_du_thao_thay_the_Nghi_dinh_1322020ND-CP\" >\u0110i\u1ec3m m\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft 2026 theo d\u1ef1 th\u1ea3o thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-cac-giao-dich-lien-ket-2026\/#Bo_sung_quan_he_lien_ket_phat_sinh_tu_viec_muon_cho_muon\" >B\u1ed5 sung quan h\u1ec7 li\u00ean k\u1ebft ph\u00e1t sinh t\u1eeb vi\u1ec7c m\u01b0\u1ee3n, cho m\u01b0\u1ee3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-cac-giao-dich-lien-ket-2026\/#Nang_nguong_doanh_thu_duoc_mien_lap_ho_so_len_duoi_300_ty_dong\" >N\u00e2ng ng\u01b0\u1ee1ng doanh thu \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 l\u00ean d\u01b0\u1edbi 300 t\u1ef7 \u0111\u1ed3ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-cac-giao-dich-lien-ket-2026\/#Thay_doi_lon_o_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\" >Thay \u0111\u1ed5i l\u1edbn \u1edf B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-cac-giao-dich-lien-ket-2026\/#Co_so_du_lieu_va_quyen_nghia_vu_cua_nguoi_nop_thue_duoc_ket_cau_lai\" >C\u01a1 s\u1edf d\u1eef li\u1ec7u v\u00e0 quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c k\u1ebft c\u1ea5u l\u1ea1i<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-cac-giao-dich-lien-ket-2026\/#Rui_ro_doanh_nghiep_co_the_gap_neu_khong_cap_nhat_diem_moi_cac_giao_dich_lien_ket_2026\" >R\u1ee7i ro doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p n\u1ebfu kh\u00f4ng c\u1eadp nh\u1eadt \u0111i\u1ec3m m\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-cac-giao-dich-lien-ket-2026\/#Doanh_nghiep_can_lam_gi_truoc_khi_diem_moi_cac_giao_dich_lien_ket_2026_ap_dung\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec tr\u01b0\u1edbc khi \u0111i\u1ec3m m\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft 2026 \u00e1p d\u1ee5ng?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-cac-giao-dich-lien-ket-2026\/#Ra_soat_toan_bo_giao_dich_voi_ben_lien_ket\" >R\u00e0 so\u00e1t to\u00e0n b\u1ed9 giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-cac-giao-dich-lien-ket-2026\/#Danh_gia_lai_chinh_sach_gia_giao_dich_lien_ket\" >\u0110\u00e1nh gi\u00e1 l\u1ea1i ch\u00ednh s\u00e1ch gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-cac-giao-dich-lien-ket-2026\/#Chu_dong_tim_kiem_ho_tro_chuyen_mon\" >Ch\u1ee7 \u0111\u1ed9ng t\u00ecm ki\u1ebfm h\u1ed7 tr\u1ee3 chuy\u00ean m\u00f4n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-cac-giao-dich-lien-ket-2026\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-cac-giao-dich-lien-ket-2026\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-cac-giao-dich-lien-ket-2026\/#Cau_hoi_thuong_gap_ve_diem_moi_cac_giao_dich_lien_ket_2026\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 \u0111i\u1ec3m m\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-cac-giao-dich-lien-ket-2026\/#Giao_dich_muon_cho_muon_tai_san_noi_bo_gio_co_phai_ke_khai_khong\" >Giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n t\u00e0i s\u1ea3n n\u1ed9i b\u1ed9 gi\u1edd c\u00f3 ph\u1ea3i k\u00ea khai kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-cac-giao-dich-lien-ket-2026\/#Diem_moi_cac_giao_dich_lien_ket_2026_co_anh_huong_den_doanh_nghiep_dang_ap_dung_chinh_sach_gia_hien_tai_khong\" >\u0110i\u1ec3m m\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft 2026 c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u00e1 hi\u1ec7n t\u1ea1i kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-cac-giao-dich-lien-ket-2026\/#Cong_ty_me_toi_cao_tai_Viet_Nam_can_luu_y_gi_ve_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\" >C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam c\u1ea7n l\u01b0u \u00fd g\u00ec v\u1ec1 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_cac_giao_dich_lien_ket_2026_theo_du_thao_thay_the_Nghi_dinh_1322020ND-CP\"><\/span><b>\u0110i\u1ec3m m\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft 2026 theo d\u1ef1 th\u1ea3o thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4477\" aria-describedby=\"caption-attachment-4477\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4477\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Diem-moi-cac-giao-dich-lien-ket-2026-du-thao-thay-the-Nghi-dinh-132.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft 2026 d\u1ef1 th\u1ea3o thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Diem-moi-cac-giao-dich-lien-ket-2026-du-thao-thay-the-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Diem-moi-cac-giao-dich-lien-ket-2026-du-thao-thay-the-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Diem-moi-cac-giao-dich-lien-ket-2026-du-thao-thay-the-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Diem-moi-cac-giao-dich-lien-ket-2026-du-thao-thay-the-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Diem-moi-cac-giao-dich-lien-ket-2026-du-thao-thay-the-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4477\" class=\"wp-caption-text\">\u0110i\u1ec3m m\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft 2026 d\u1ef1 th\u1ea3o thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 20\/3\/2026, B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng b\u1ed1 D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft, d\u1ef1 ki\u1ebfn thay th\u1ebf \u0111\u1ed3ng th\u1eddi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. Ngh\u1ecb \u0111\u1ecbnh m\u1edbi \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng \u0111\u1ec3 thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026 v\u00e0 \u00e1p d\u1ee5ng ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft thay th\u1ebf <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-20-2025-ND-CP-sua-doi-Nghi-dinh-132-2020-ND-%D0%A1%D0%A0-quan-ly-thue-doanh-nghiep-co-giao-dich-lien-ket-642785.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> d\u1ef1 ki\u1ebfn c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026 c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt nh\u01b0:<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_sung_quan_he_lien_ket_phat_sinh_tu_viec_muon_cho_muon\"><\/span><b>B\u1ed5 sung quan h\u1ec7 li\u00ean k\u1ebft ph\u00e1t sinh t\u1eeb vi\u1ec7c m\u01b0\u1ee3n, cho m\u01b0\u1ee3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, hai doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft th\u00f4ng qua ho\u1ea1t \u0111\u1ed9ng vay v\u00e0 cho vay. Tuy nhi\u00ean, Ngh\u1ecb \u0111\u1ecbnh \u0111\u00e3 quy \u0111\u1ecbnh c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft th\u00f4ng qua vi\u1ec7c vay, cho vay nh\u01b0ng ch\u01b0a c\u00f3 quy \u0111\u1ecbnh v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft th\u00f4ng qua vi\u1ec7c m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, t\u1ea1o ra m\u1ed9t kho\u1ea3ng tr\u1ed1ng m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 t\u1eadn d\u1ee5ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1 th\u1ea3o b\u1ed5 sung quan h\u1ec7 li\u00ean k\u1ebft ph\u00e1t sinh th\u00f4ng qua vi\u1ec7c m\u01b0\u1ee3n, cho m\u01b0\u1ee3n. C\u1ee5 th\u1ec3, doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p (ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 m\u1eadt thi\u1ebft trong gia \u0111\u00ecnh) s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u00e0 c\u00e1c nh\u00f3m c\u00f4ng ty c\u00f3 d\u00f2ng lu\u00e2n chuy\u1ec3n t\u00e0i s\u1ea3n n\u1ed9i b\u1ed9 c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nang_nguong_doanh_thu_duoc_mien_lap_ho_so_len_duoi_300_ty_dong\"><\/span><b>N\u00e2ng ng\u01b0\u1ee1ng doanh thu \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 l\u00ean d\u01b0\u1edbi 300 t\u1ef7 \u0111\u1ed3ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 tin t\u1ed1t cho nh\u00f3m doanh nghi\u1ec7p quy m\u00f4 v\u1eeba. Theo \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng kinh doanh \u0111\u01a1n gi\u1ea3n, kh\u00f4ng khai th\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 c\u00f3 doanh thu d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1 th\u1ea3o \u0111\u00e3 s\u1eeda \u0111\u1ed5i t\u0103ng ng\u01b0\u1ee1ng doanh thu \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1eeb d\u01b0\u1edbi 200 t\u1ef7 l\u00ean d\u01b0\u1edbi 300 t\u1ef7 \u0111\u1ed3ng, gi\u00fap s\u1ed1 l\u01b0\u1ee3ng doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n t\u0103ng l\u00ean v\u00e0 gi\u1ea3m chi ph\u00ed tu\u00e2n th\u1ee7.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd quan tr\u1ecdng:<\/b><span style=\"font-weight: 400;\"> Mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi mi\u1ec5n k\u00ea khai. Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i k\u00ea khai v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn. X\u00e1c \u0111\u1ecbnh sai nh\u00f3m &#8220;\u0111\u01b0\u1ee3c mi\u1ec5n&#8221; hay &#8220;ph\u1ea3i l\u1eadp \u0111\u1ea7y \u0111\u1ee7&#8221; c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf khi thanh tra.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_lon_o_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\"><\/span><b>Thay \u0111\u1ed5i l\u1edbn \u1edf B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m m\u1edbi n\u00e0y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam, v\u1edbi ba thay \u0111\u1ed5i c\u00f9ng l\u00fac:\u00a0\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ec1 ng\u01b0\u1ee1ng doanh thu: Quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u1ea5n \u0111\u1ecbnh ng\u01b0\u1ee1ng c\u1ed1 \u0111\u1ecbnh 18 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng. D\u1ef1 th\u1ea3o \u0111i\u1ec1u ch\u1ec9nh ng\u01b0\u1ee1ng l\u00ean m\u1ee9c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1eeb 750 tri\u1ec7u euro tr\u1edf l\u00ean (kho\u1ea3ng 22 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng theo t\u1ef7 gi\u00e1 hi\u1ec7n t\u1ea1i), th\u1ed1ng nh\u1ea5t v\u1edbi chu\u1ea9n BEPS Action 13 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP. <\/span><span style=\"font-weight: 400;\">Do \u0111\u00f3 vi\u1ec7c quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam c\u00f3 ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u trong k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb m\u01b0\u1eddi t\u00e1m ngh\u00ecn t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia t\u1ea1i H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 hi\u1ec7n h\u00e0nh l\u00e0 ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi \u0111i\u1ec3m hi\u1ec7n nay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ec1 k\u1ef3 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng: Thay v\u00ec theo k\u1ef3 t\u00ednh thu\u1ebf hi\u1ec7n t\u1ea1i, ng\u01b0\u1ee1ng doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o theo \u0111\u00fang Ti\u00eau chu\u1ea9n t\u1ed1i thi\u1ec3u BEPS Action 13.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ec1 \u0111\u1ecbnh d\u1ea1ng v\u00e0 k\u00eanh n\u1ed9p: B\u00e1o c\u00e1o CbCR \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan thu\u1ebf qua C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng qu\u1ed1c gia ho\u1eb7c H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN theo \u0111\u1ecbnh d\u1ea1ng XML \u0111\u00e3 \u0111\u01b0\u1ee3c m\u00e3 h\u00f3a. T\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng l\u00e0 t\u1ef7 gi\u00e1 trung t\u00e2m ho\u1eb7c trung b\u00ecnh t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o c\u1ee7a th\u00e1ng 12 n\u0103m li\u1ec1n k\u1ec1 do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1. \u0110\u00e2y l\u00e0 ph\u1ea7n k\u1ef9 thu\u1eadt m\u00e0 nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 th\u01b0\u1eddng ch\u01b0a c\u00f3 kinh nghi\u1ec7m x\u1eed l\u00fd.\u00a0<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_du_lieu_va_quyen_nghia_vu_cua_nguoi_nop_thue_duoc_ket_cau_lai\"><\/span><b>C\u01a1 s\u1edf d\u1eef li\u1ec7u v\u00e0 quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c k\u1ebft c\u1ea5u l\u1ea1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1 th\u1ea3o b\u1ed5 sung c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf theo kho\u1ea3n 2 \u0110i\u1ec1u 35 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=216541&amp;classid=1&amp;orggroupid=1\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 c\u01a1 quan thu\u1ebf c\u00f3 th\u00eam th\u00f4ng tin khi <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/xac-dinh-gia-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">x<strong><span style=\"color: #0000ff;\">\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\">. N\u00f3i c\u00e1ch kh\u00e1c, c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng c\u00f3 nhi\u1ec1u d\u1eef li\u1ec7u h\u01a1n \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi nh\u1eefng con s\u1ed1 doanh nghi\u1ec7p t\u1ef1 k\u00ea khai. Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0169ng \u0111\u01b0\u1ee3c k\u1ebft c\u1ea5u l\u1ea1i theo h\u01b0\u1edbng d\u1eabn chi\u1ebfu t\u1edbi \u0110i\u1ec1u 37 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_doanh_nghiep_co_the_gap_neu_khong_cap_nhat_diem_moi_cac_giao_dich_lien_ket_2026\"><\/span><b>R\u1ee7i ro doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p n\u1ebfu kh\u00f4ng c\u1eadp nh\u1eadt \u0111i\u1ec3m m\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4478\" aria-describedby=\"caption-attachment-4478\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4478\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-doanh-nghiep-co-the-gap-neu-khong-cap-nhat-quy-dinh-moi.jpg\" alt=\"R\u1ee7i ro doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p n\u1ebfu kh\u00f4ng c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-doanh-nghiep-co-the-gap-neu-khong-cap-nhat-quy-dinh-moi.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-doanh-nghiep-co-the-gap-neu-khong-cap-nhat-quy-dinh-moi-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-doanh-nghiep-co-the-gap-neu-khong-cap-nhat-quy-dinh-moi-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-doanh-nghiep-co-the-gap-neu-khong-cap-nhat-quy-dinh-moi-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-doanh-nghiep-co-the-gap-neu-khong-cap-nhat-quy-dinh-moi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4478\" class=\"wp-caption-text\">R\u1ee7i ro doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p n\u1ebfu kh\u00f4ng c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc nh\u1eefng thay \u0111\u1ed5i trong quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t l\u1ea1i c\u00e1c giao d\u1ecbch ph\u00e1t sinh, ch\u00ednh s\u00e1ch gi\u00e1 v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng minh li\u00ean quan. Vi\u1ec7c ch\u1eadm c\u1eadp nh\u1eadt ho\u1eb7c th\u1ef1c hi\u1ec7n ch\u01b0a \u0111\u00fang y\u00eau c\u1ea7u c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u1edbi nhi\u1ec1u r\u1ee7i ro v\u1ec1 k\u00ea khai thu\u1ebf, chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u1ea3 n\u0103ng gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra. M\u1ed9t s\u1ed1 r\u1ee7i ro ph\u1ed5 bi\u1ebfn doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p g\u1ed3m:\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> Nh\u1eefng r\u1ee7i ro doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p n\u1ebfu kh\u00f4ng c\u1eadp nh\u1eadt \u0111i\u1ec3m m\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft 2026.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>R\u1ee7i ro<\/b><\/td>\n<td style=\"text-align: center;\"><b>H\u1ec7 qu\u1ea3 c\u00f3 th\u1ec3 x\u1ea3y ra\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh sai quan h\u1ec7 li\u00ean k\u1ebft\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecf s\u00f3t c\u00e1c giao d\u1ecbch thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, d\u1eabn \u0111\u1ebfn k\u00ea khai thi\u1ebfu, k\u00ea khai sai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c kh\u00f4ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 l\u00e0m t\u0103ng r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh, \u0111i\u1ec1u ch\u1ec9nh ngh\u0129a v\u1ee5 thu\u1ebf.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra, doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c ch\u1ee9ng minh c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh gi\u00e1, ph\u01b0\u01a1ng ph\u00e1p l\u1ef1a ch\u1ecdn gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 t\u00ednh h\u1ee3p l\u00fd c\u1ee7a c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh. Vi\u1ec7c thi\u1ebfu h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u ch\u1ee9ng minh c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t l\u1ee3i th\u1ebf trong qu\u00e1 tr\u00ecnh gi\u1ea3i tr\u00ecnh.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Gi\u00e1 giao d\u1ecbch kh\u00f4ng ph\u00f9 h\u1ee3p\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ebfu m\u1ee9c gi\u00e1, m\u1ee9c ph\u00ed ho\u1eb7c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u00e1p d\u1ee5ng gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft kh\u00f4ng ph\u1ea3n \u00e1nh \u0111i\u1ec1u ki\u1ec7n th\u1ecb tr\u01b0\u1eddng, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, t\u1eeb \u0111\u00f3 l\u00e0m t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thi\u1ebfu t\u00e0i li\u1ec7u ch\u1ee9ng minh chi ph\u00ed<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n chi ph\u00ed nh\u01b0 ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9, ph\u00ed qu\u1ea3n l\u00fd, ph\u00ed h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt ho\u1eb7c c\u00e1c kho\u1ea3n thanh to\u00e1n cho b\u00ean li\u00ean k\u1ebft n\u1ebfu kh\u00f4ng c\u00f3 \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u ch\u1ee9ng minh l\u1ee3i \u00edch nh\u1eadn \u0111\u01b0\u1ee3c c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf xem x\u00e9t lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_truoc_khi_diem_moi_cac_giao_dich_lien_ket_2026_ap_dung\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec tr\u01b0\u1edbc khi \u0111i\u1ec3m m\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft 2026 \u00e1p d\u1ee5ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4479\" aria-describedby=\"caption-attachment-4479\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4479\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-can-lam-gi-truoc-khi-quy-dinh-giao-dich-lien-ket-2026-ap-dung.jpg\" alt=\"Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec tr\u01b0\u1edbc khi quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft 2026 \u00e1p d\u1ee5ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-can-lam-gi-truoc-khi-quy-dinh-giao-dich-lien-ket-2026-ap-dung.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-can-lam-gi-truoc-khi-quy-dinh-giao-dich-lien-ket-2026-ap-dung-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-can-lam-gi-truoc-khi-quy-dinh-giao-dich-lien-ket-2026-ap-dung-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-can-lam-gi-truoc-khi-quy-dinh-giao-dich-lien-ket-2026-ap-dung-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-can-lam-gi-truoc-khi-quy-dinh-giao-dich-lien-ket-2026-ap-dung-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4479\" class=\"wp-caption-text\">Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec tr\u01b0\u1edbc khi quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft 2026 \u00e1p d\u1ee5ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 khi quy \u0111\u1ecbnh m\u1edbi ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft. Vi\u1ec7c chu\u1ea9n b\u1ecb kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf vi\u1ec7c ki\u1ec3m tra h\u1ed3 s\u01a1 hi\u1ec7n c\u00f3 m\u00e0 c\u00f2n c\u1ea7n \u0111\u00e1nh gi\u00e1 l\u1ea1i ch\u00ednh s\u00e1ch gi\u00e1, quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf. M\u1ed9t s\u1ed1 c\u00f4ng vi\u1ec7c quan tr\u1ecdng doanh nghi\u1ec7p c\u1ea7n \u01b0u ti\u00ean th\u1ef1c hi\u1ec7n g\u1ed3m:\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_toan_bo_giao_dich_voi_ben_lien_ket\"><\/span><b>R\u00e0 so\u00e1t to\u00e0n b\u1ed9 giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean l\u1eadp danh s\u00e1ch to\u00e0n b\u1ed9 giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean li\u00ean quan, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng giao d\u1ecbch;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb giao d\u1ecbch;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lo\u1ea1i giao d\u1ecbch;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c r\u00e0 so\u00e1t s\u1edbm gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh m\u00ecnh c\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Danh_gia_lai_chinh_sach_gia_giao_dich_lien_ket\"><\/span><b>\u0110\u00e1nh gi\u00e1 l\u1ea1i ch\u00ednh s\u00e1ch gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c l\u1ee3i nhu\u1eadn c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee9c n\u0103ng th\u1ef1c hi\u1ec7n kh\u00f4ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n ph\u00ed tr\u1ea3 cho b\u00ean li\u00ean k\u1ebft c\u00f3 h\u1ee3p l\u00fd kh\u00f4ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u00f3 ph\u00f9 h\u1ee3p kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t v\u1edbi doanh nghi\u1ec7p FDI, vi\u1ec7c duy tr\u00ec m\u1ee9c l\u1ee3i nhu\u1eadn th\u1ea5p k\u00e9o d\u00e0i ho\u1eb7c ph\u00e1t sinh nhi\u1ec1u kho\u1ea3n chi tr\u1ea3 cho c\u00f4ng ty m\u1eb9 c\u00f3 th\u1ec3 l\u00e0 y\u1ebfu t\u1ed1 l\u00e0m t\u0103ng r\u1ee7i ro b\u1ecb thanh tra.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chu_dong_tim_kiem_ho_tro_chuyen_mon\"><\/span><b>Ch\u1ee7 \u0111\u1ed9ng t\u00ecm ki\u1ebfm h\u1ed7 tr\u1ee3 chuy\u00ean m\u00f4n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 l\u0129nh v\u1ef1c c\u00f3 t\u00ednh chuy\u00ean m\u00f4n cao, y\u00eau c\u1ea7u s\u1ef1 k\u1ebft h\u1ee3p gi\u1eefa k\u1ebf to\u00e1n, thu\u1ebf, t\u00e0i ch\u00ednh v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc s\u1eed d\u1ee5ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 chuy\u00ean tr\u00e1ch v\u00e0 c\u00f3 kinh nghi\u1ec7m nh\u01b0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\">MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch r\u1ee7i ro chuy\u1ec3n gi\u00e1;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch gi\u00e1 ph\u00f9 h\u1ee3p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 khi c\u1ea7n thi\u1ebft.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c \u0111i\u1ec3m m\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft 2026 cho th\u1ea5y xu h\u01b0\u1edbng qu\u1ea3n l\u00fd thu\u1ebf \u0111ang t\u1eadp trung nhi\u1ec1u h\u01a1n v\u00e0o t\u00ednh minh b\u1ea1ch, c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 kh\u1ea3 n\u0103ng ch\u1ee9ng minh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t v\u1edbi doanh nghi\u1ec7p FDI ho\u1eb7c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t giao d\u1ecbch, c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch n\u1ed9i b\u1ed9 v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 s\u1ebd gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p ngu\u1ed3n l\u1ef1c n\u1ed9i b\u1ed9 ch\u01b0a \u0111\u1ee7 chuy\u00ean m\u00f4n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\">li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 \u0111\u00e1nh gi\u00e1, ki\u1ec3m so\u00e1t v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 khi quy \u0111\u1ecbnh m\u1edbi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_diem_moi_cac_giao_dich_lien_ket_2026\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 \u0111i\u1ec3m m\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Giao_dich_muon_cho_muon_tai_san_noi_bo_gio_co_phai_ke_khai_khong\"><\/span>Giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n t\u00e0i s\u1ea3n n\u1ed9i b\u1ed9 gi\u1edd c\u00f3 ph\u1ea3i k\u00ea khai kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo d\u1ef1 th\u1ea3o, quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng bao g\u1ed3m c\u1ea3 vi\u1ec7c m\u01b0\u1ee3n, cho m\u01b0\u1ee3n (tr\u01b0\u1edbc \u0111\u00e2y ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh vay, cho vay). V\u00ec v\u1eady c\u00e1c giao d\u1ecbch lu\u00e2n chuy\u1ec3n t\u00e0i s\u1ea3n, t\u00e0i ch\u00ednh trong n\u1ed9i b\u1ed9 nh\u00f3m c\u00f4ng ty m\u00e0 tr\u01b0\u1edbc \u0111\u00e2y an to\u00e0n nay c\u00f3 th\u1ec3 l\u00e0m ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai. Doanh nghi\u1ec7p n\u00ean so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 giao d\u1ecbch n\u1ed9i b\u1ed9 theo \u0111\u1ecbnh ngh\u0129a m\u1edbi.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Diem_moi_cac_giao_dich_lien_ket_2026_co_anh_huong_den_doanh_nghiep_dang_ap_dung_chinh_sach_gia_hien_tai_khong\"><\/span>\u0110i\u1ec3m m\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft 2026 c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u00e1 hi\u1ec7n t\u1ea1i kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3 th\u1ec3 c\u00f3. Khi quy \u0111\u1ecbnh m\u1edbi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i ch\u00ednh s\u00e1ch gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111ang th\u1ef1c hi\u1ec7n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp. \u0110\u1eb7c bi\u1ec7t, c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch nh\u01b0 ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9, ph\u00ed qu\u1ea3n l\u00fd, vay v\u1ed1n t\u1eeb b\u00ean li\u00ean k\u1ebft ho\u1eb7c mua b\u00e1n h\u00e0ng h\u00f3a xuy\u00ean bi\u00ean gi\u1edbi c\u1ea7n \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh gi\u00e1, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh to\u00e1n v\u00e0 t\u00e0i li\u1ec7u ch\u1ee9ng minh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Cong_ty_me_toi_cao_tai_Viet_Nam_can_luu_y_gi_ve_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\"><\/span>C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam c\u1ea7n l\u01b0u \u00fd g\u00ec v\u1ec1 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3 ba thay \u0111\u1ed5i c\u00f9ng l\u00fac: Ng\u01b0\u1ee1ng chuy\u1ec3n t\u1eeb 18 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng sang m\u1ee9c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1eeb 750 tri\u1ec7u EUR (kho\u1ea3ng 22 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng); Ng\u01b0\u1ee1ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o v\u00e0 B\u00e1o c\u00e1o ph\u1ea3i n\u1ed9p theo \u0111\u1ecbnh d\u1ea1ng XML \u0111\u00e3 m\u00e3 h\u00f3a qua C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng qu\u1ed1c gia, H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n t\u00e0i s\u1ea3n n\u1ed9i b\u1ed9 gi\u1edd c\u00f3 ph\u1ea3i k\u00ea khai kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo d\u1ef1 th\u1ea3o, quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng bao g\u1ed3m c\u1ea3 vi\u1ec7c m\u01b0\u1ee3n, cho m\u01b0\u1ee3n (tr\u01b0\u1edbc \u0111\u00e2y ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh vay, cho vay). 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Nh\u1eefng thay \u0111\u1ed5i v\u1ec1 x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, nguy\u00ean [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4477,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4476","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4476","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=4476"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4476\/revisions"}],"predecessor-version":[{"id":4480,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4476\/revisions\/4480"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4477"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4476"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4476"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4476"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}